(G. Rohini, J.)

The petitioner company is engaged in the business of Computer Education and Training and providing Information Technology Solutions. The petitioner is also engaged in trading in software and it has registered itself under the provisions of the A.P. General Sales Tax Act, 1957 (for short, ‘APGST Act’) and is being assessed to sales tax under the said Act for its sales of computers and software.

In pursuance of the Tender Notice, dated 16.06.2001, issued by the Government of Andhra Pradesh through the State Project Director, District Primary Education Programme (DPEP) inviting tenders for imparting computer education in High Schools in the State of Andhra Pradesh, including leasing of computer hardware, software and connected accessories on Build Own Operate Transfer (BOOT) basis, the petitioner company was selected and awarded the contract for execution of the said contract in 105 schools. Accordingly, the 4th respondent – State Project Director, District Primary Education Programme (DPEP), Government of A.P. executed an agreement dated 29.6.2002 in favour of the petitioner which shall be in force for a period of five years and the petitioner company commenced t